Taylor’s 2022 health insurance premiums of $7,800 are paid by her employer. During 2022, Taylor requires surgery on her vocal chords. The cost of the surgery is $10,000 and Taylor’s insurance covers all but $500, which Taylor pays herself. How much is Taylor’s gross income from these health-related transactions?

a. $0

b. $7,800

c. $9,500

d. $10,000

e. $17,800